Crook v. Commissioner’s Empirical Analysis
2006
Citation profile
1 federal appellate · 1 district ·
Relationships
Applies 26 U.S.C. § 6213 · 26 U.S.C. § 7202 · 26 U.S.C. § 7482 · 26 U.S.C. § 7502
Relies on Houston v. Lack · Dunn v. White · Anderson v. United States · Garvey v. Vaughn · Miller v. United States
Most-quoted passages
The sentences later courts lift from this opinion, ranked by how many decisions quote each — the parts of the opinion doing the work. These counts are smaller than the citation total above because most of the 7 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Self-serving declarations of mailing, without more, are insufficient to invoke the presumption [of delivery].”
1 later decision quote this exact passage · from the concurrence
How this case has been treated — in progress
Whether each later court followed, distinguished, criticized, or overruled this decision. The treatment classification (task #35) runs highest-cited cases first and lights up here as it reaches this one.